Sound governance of Supreme Audit Institutions (SAIs) is critical for ensuring delivery of high-quality audits, as well as other core results that in turn contribute to improve public sector accountability and lives of everyone. SAIs are therefore expected to act as model organizations in all relevant areas, including how they govern their human resources, which are by far their most important and valuable assets. This includes both audit and non-audit staff. For an SAI, leading by example in this area involves ensuring appropriately designed and well-functioning human resource management systems that promote ethical behavior, gender-responsive practices, and an inclusive culture across the SAI’ systems and operations. Building sound human resources management is also essential for ensuring and improving SAI performance in line with its strategic goals and priorities.

Data from the 2020 Global Stocktaking Report1 and other relevant sources show that there is substantial room for improvement when it comes to SAIs’ capacities to effectively manage their human resources, their own ethics and being gender responsive and inclusive organizations.

Human resources management (HRM), Gender, Inclusiveness and Ethics have in common to reflect the organizational culture which affects the approach for governing staff, as well as the ethics culture and the appetite and opportunities for gender-responsiveness and inclusiveness. All three areas have people and workers of the organization as their key focus (as opposed to other areas focused on systems and operations), and therefore necessarily affect each other. This provides a good reason for these three closely interrelated topics to be addressed under one initiative.

Findings from the 2023 Global Stocktaking Report highlight the need for significant improvements in how SAIs manage their human resources and integrate ethics, gender, and inclusiveness into their organisational frameworks. 

Key challenges include: 

 • Limited HRM capacity to attract, retain, and develop talent. 

• Weak ethics control systems that fail to safeguard integrity. 

• Insufficient gender and inclusivity policies, leading to workplace disparities. 

 These gaps impact organisational culture, affecting everything from staff governance to ethical decision-making and diversity management. TOGETHER addresses these interconnected challenges under a single initiative, ensuring a holistic approach to HR governance.

The initiative is built around three core components, offering a mix of strategic guidance, hands-on support, and resource development:

1. HRM Fundamentals for SAIs: Strengthening People Management

• Comprehensive HRM education based on a holistic value cycle

• Integrated review of HRM practices, identifying strengths and areas for improvement

• Tailored support for SAI-level HRM development projects to address specific organisational needs

2. Ethics Management: Upholding Integrity and Accountability

• Assessment of SAI ethics control systems & practices, ensuring ethical governance

• Custom interventions to strengthen ethics frameworks based on SAI context

• Development of global resources on ethics best practices for SAIs

3. Gender, Diversity & Inclusion: Building Inclusive SAIs

• Evaluation of HRM policies to assess how well SAIs integrate gender, diversity, and inclusion

• Targeted interventions to close identified gaps and implement best practices

• Practical guidance and tools to support inclusive HRM systems

TOGETHER has been rolled out globally, starting with a pilot group of SAIs in 2022, before being expanded to all INTOSAI regions based on lessons learned. Participation in the initiative is voluntary, with a formal commitment established between a SAI and IDI to ensure comprehensive engagement with all three initiative components.

Ways to Engage:

• Join upcoming rollouts based on your SAI’s needs and priorities

• Access resources and materials developed through the initiative—available to all SAIs regardless of their level of development

• Share your SAI’s experience in HRM, ethics, and inclusion, contributing valuable insights to the INTOSAI community

By reinforcing HR governance, internal integrity, and inclusion, TOGETHER enables SAIs to enhance performance, foster trust, and strengthen accountability in the public sector.

Let’s work TOGETHER to shape the future of Supreme Audit Institutions worldwide.

Want to participate or share your experience? Reach out to IDI by contacting Manager, Alain Memvuh, at alain.memvuh@idi.no to get involved.